Search
Town of Cobleskill – Budgeting (2023M-138)
… budgets. Budgeted appropriations were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the town-outside-village (TOV) highway fund resulting in operating surpluses totaling $677,000: Actual …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138State Agencies Bulletin No. 257
… Purpose To explain the use of deduction code 373 CSEA Critical … action is required; CSEA will submit transactions directly to OSC. Questions Employees may contact the administrator of … To explain the use of deduction code 373 CSEA Critical …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/257-new-insurance-program-csea-members2023 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances …
https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-fundsState Agencies Bulletin No. 235
… Purpose To revise the guidelines governing OSC's review and approval … recognizes that it is not always possible for agencies to complete their required processing steps by the effective … reflect the time frames necessary for many agencies to process such transactions. Accordingly, OSC has revised …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/235-retroactive-salary-transactions-executive-branch-agenciesCity of Troy – Budget Review (B22-5-7)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2023 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue … New York Office of the State Comptroller City of Troy Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7State Agencies Bulletin No. 1574.1
… Summer Session is reported. If the teacher is 21P, is not working Summer Session and will not return to work in the … All deductions will continue to be processed for teachers working Summer Session in the same agency where they perform … Session to the appropriate retirement system for employees working in the same agency. Agencies are responsible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15741-2017-summer-session-payments-institution-teachersOperational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry (GLJE) Workflow Change … in workflow was implemented for GLJEs. In conjunction with the Statewide Financial System (SFS), the Office of the State Comptroller (OSC) removed agency … GFO Updates pertaining to the new General Ledger Journal Entry GLJE Workflow Change …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeBolivar-Richburg Central School District - Financial Management (2019M-17)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated appropriations by a total of $3.8 … fund balance totaled almost $1.5 million, 7 percent of the 2018-19 budgeted appropriations, exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17NYS 529 Program, Scholarships and Grants
… Scholarships and Grants – S.9700 (Stavisky) – Authorizes the State to open 529 accounts to support scholarships and … Authorizes the State to open 529 accounts to support scholarships and …
https://www.osc.ny.gov/legislation/nys-529-program-scholarships-and-grantsTown of Harpersfield – Claims Auditing (2024M-71)
… necessary expenditures and whether proposed payments were for valid purposes. Of the 428 claims totaling $478,628 that … of unaudited claims each month and approved the abstracts for payment. However, the abstracts did not contain sufficient details or itemization for the Board to make the necessary determinations required …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71New York State Comptroller DiNapoli Statement on DACA
… "The Trump Administration's decision to end DACA today was cruel, immoral and … people, more than 40,000 of them New Yorkers, who have met the educational requirements and background checks to earn … the immigrant community. And to those affected by today's decision, I stand with you and will continue to fight with …
https://www.osc.ny.gov/press/releases/2017/09/new-york-state-comptroller-dinapoli-statement-daca2024 Annual Cash Basis Report on State Funds
… Comptrollers Annual Report to the Legislature on State Funds Cash Basis of …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-fundsTown of Leicester – Financial Management (2025M-2)
… financial reports in a timely manner, which hindered its adoption of realistic budgets and multiyear financial or … increase the significant fund balances in the general and highway TW and TOV funds. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-22025 Annual Cash Basis Report on State Funds
… Comptrollers Annual Report to the Legislature on State Funds Cash Basis of …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-fundsRetirement Legislation
… Read summaries of the NYSLRSrelated legislation that is enacted or vetoed each …
https://www.osc.ny.gov/retirement/resources/retirement-legislationV.3.I Class – V. Chart of Accounts (COA) Governance
… of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds transactions where the PPU is needed to identify the life of GO Bonds. It is also used to identify taxable and tax-exempt GO bond spending and reimbursement transactions. If a GO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classDiNapoli: Binghamton City School Finances Progressing
… school districts within Broome County (5.2 percent). Last month, under DiNapoli’s fiscal monitoring system, the city … school district was designated as “susceptible to fiscal stress.” This designation allows for early actions by local … prevent school districts from ending up in severe fiscal stress. School district officials agreed with the audit …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingState Contract and Payment Actions in December
… In December, the Office of the State Comptroller approved … of Corrections and Community Supervision training center in Albany County. $14.9 million with Monpat Construction, … the roof and repair stucco at Rockland Psychiatric Center in Rockland County. $2.4 million with S & L Roofing and Sheet …
https://www.osc.ny.gov/press/releases/2019/01/state-contract-and-payment-actions-decemberState Contract and Payment Actions in February
… motion pictures in Central New York and to develop a short film competition in partnership with Syracuse University and …
https://www.osc.ny.gov/press/releases/2019/03/state-contract-and-payment-actions-februaryComptroller DiNapoli Releases School Audits
… Public Charter School , Holland Central School District , Mount Pleasant Central School District and the Onteora … for the establishment and use of certain reserve funds. Mount Pleasant Central School District – Financial Condition … Public Charter School Holland Central School District Mount Pleasant Central School District and the Onteora …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-audits